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2017 (1) TMI 735

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..... find in the present case that the question would not call for adjudication for the reasons that the quantum appeal of the assessee is already pending before this Tribunal and as such, this Tribunal could always pass such interim orders in accordance with law if required. Learned counsel appearing for the appellant submits that even in a case where no appeal is pending before this Tribunal and t .....

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..... ment By : Shri K Mehboob Ali Khan - D.R ORDER Per Justice Dev Darshan Sud, Hon ble President This reference has come up before us on disagreement having been expressed by the Learned Members over the applicability of the decision of the Delhi Bench of the ITAT in Employees Provident Fund Organization v. Addl. CIT (TDS), Ghaziabad in ITA No.1766 to 1768/Del/2015 dated 10/04/2015. The B .....

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..... Tribunal admit, hear decide an appeal against the rejection of a stay petition by the CIT(A) especially in view of sec. 254(2A) of the Income Tax Act, 1961 and the provisos there under read with rule 35A of the I.T. Act Rules 1963. 3. We find that in the first question Section 250 has been wrongly mentioned as it should be Section 253. Be that as it may we find in the present case that the qu .....

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..... nounce upon the questions raised before us in these circumstances. 5. We also find that the High Court at Allahabad has admitted a similar question in the case of Pr. Commissioner of Income Tax I Aayakar Bhawan Lucknow v. M/s U.P Shiram Evam Nirman Shankari Sangh Ltd., Lucknow. The question admitted is:- Q.1. Whether under the facts and circumstances of the case, the learned Income Tax A .....

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